REGISTERED NUMBER: SC646199 (Scotland)

Financial Statements for the Year Ended 31 October 2025

for

JMC Communications Scotland Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms J S MacPherson

SECRETARY:

Ms J S MacPherson

REGISTERED OFFICE:

32a Union Road

Inverness

Highland

IV2 3JY

REGISTERED NUMBER:

SC646199 (Scotland)

ACCOUNTANTS:

Highland Accountancy Practice

Chartered Accountants

Suite 1A, Willow House

Stoneyfield Business Park

Inverness

Highland

IV2 7PA

FIXED ASSETS

Tangible assets

4

449

1,162

CURRENT ASSETS

Debtors

24,953

54,768

Cash at bank

13,986

1,770

38,939

56,538

CREDITORS

Amounts falling due within one year

21,545

34,422

NET CURRENT ASSETS

17,394

22,116

TOTAL ASSETS LESS CURRENT LIABILITIES

17,843

23,278

PROVISIONS FOR LIABILITIES

85

290

NET ASSETS

17,758

22,988

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

17,748

22,978

SHAREHOLDERS' FUNDS

17,758

22,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Ms J S MacPherson - Director

1.	STATUTORY INFORMATION

JMC Communications Scotland Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment

-

33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

4,223

DEPRECIATION

At 1 November 2024

3,061

Charge for year

713

At 31 October 2025

3,774

NET BOOK VALUE

At 31 October 2025

449

At 31 October 2024

1,162

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

J Cumming

Balance outstanding at start of year

113

66

Amounts advanced

2,673

769

Amounts repaid

(2,786

)

(722

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

113

Ms J S MacPherson

Balance outstanding at start of year

(2,223

)

(832

)

Amounts advanced

514

203

Amounts repaid

-

(1,594

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,709

)

(2,223

)